Many U.S. Geological Survey (USGS) offices and employees have been involved
in emergency assistance and response activities related to Hurricane Katrina.
Because of the wide-ranging nature of involvement and complexity of funding
sources, these guidelines supersede those contained in IM 2004-14, for this
particular emergency event only.

It is extremely important that USGS has accurate and complete financial reporting
to the Congress, Department of Interior, Office of Management and Budget, and
those other Federal Agencies who will be reimbursing us for Hurricane Katrina
work. Because of the nature and extent of cost that will be incurred to recover
from this particular Hurricane, the Office of Inspector General will conduct
an independent audit of all costs to ensure that all appropriate documentation
and other supporting materials justify the expenditures.

When USGS organizations are called upon to participate in various activities
related to events such as Katrina, it is possible that, ultimately, USGS will
receive additional funding from the Congress to cover costs through an emergency
supplemental appropriation and/or reimbursable funding. In the case of Katrina
related costs, the Secretary of Interior has, under her authority, authorized
amounts to be transferred from DOI bureaus with construction accounts to other
DOI bureaus in need of additional funding for FY 05.

Listed below are the Project information and account structures to be used
for Hurricane Katrina costs. For this event we will not be tracking by “Continuity
of Service” or “Analysis of Risk” categories.

Each cost center with a role in responding to Hurricane Katrina should follow
the instructions below for the different types of funding categories.

Emergency Spending without current supplemental appropriation:

No new Project needs to be established in BASIS. Use existing non-support
Projects and establish a new parent account number.

The parent account, titled “Katrina Mission”, must be established
in BASIS to capture the costs. Sub accounts may be used but only as they relate
to the parent account.

Use fund code SIRAD.

In the account screen in BASIS+ use the IT/JPA code K01.

The numbering scheme for work conducted without a current supplemental appropriation
is as follows:

08300 Account – Katrina Mission

08301 Sub account
08302 Sub account

Emergency Spending Authorized by the Secretary of the Interior

The Secretary of the Interior, per authority granted to her, is redirecting
$4 million from the Bureau of Indian Affairs’ Construction Fund to the
USGS’ annual appropriation (1450804). Once the money is received, it will
be recorded in Fund Code SIRKD. If you are a cost center who
has received written confirmation that you will be receiving a portion of this
$4 million, the same Project number in BASIS+ can be used as described above
but a new parent account number must be established according to the
numbering scheme below. The funds will be allocated to each cost center through
the normal allocation process from Headquarters.

The numbering scheme for the work with current supplemental appropriated funding
is as described below:

08400 Account – Katrina supplemental

08401 Sub account
08402 Sub account

Emergency Spending under a Reimbursable Agreement (as a mission assignment
or as an assignment under the National Emergency Plan’s Emergency Support
Functions (ESF))

Note: Unless the bureau has received a specific Mission Assignment from
FEMA or from a lead agency under the National Emergency Plan, the bureau will
not be reimbursed for cost incurred to support Katrina related activities.

A single Project has been established in BASIS+ to capture Hurricane Katrina
Reimbursable work. Each Mission Assignment from the Federal Emergency Management
Service (FEMA) and Emergency Support Function’s (ESF) will be assigned
a task number in BASIS+ as listed below.

Fund code SIRAR or SIRMR are to be used for establishing the account fund code
for reimbursable agreements. If you are a Biology cost center who receive two-year
appropriated funding (SIRMD), then the appropriate reimbursable fund to be used
for these funds is SIRMR. If you are a cost center other than Biology you must
use SIRAR.

The numbering scheme for reimbursable work in support of Hurricane Katrina
is as described below:

08500 Account – Katrina Reimbursable Mission

08501 Sub account
08502 Sub account

Billing information for Mission Assignments with FEMA can be located at the
following web address: http://www.fema.gov/ofm/billinst.shtm.
This web-site also can assist with finding the correct customer number and agency
location code needed for billing.

The bureau has requested additional supplemental funding to support costs associated
with Hurricane Katrina. In the event that these funds are authorized, those
funds will be recorded to the Fund Code SIRKD and the procedures described under
“Authorized by the Secretary” will apply.

If you have any questions regarding the policy and guidelines above, please
contact your servicing Fiscal Services Chief.